On $1/1/2024,$ Company A acquired $90$ percent of Company B$\text{'}$s net identifiable assets for $$2,250,000.$ The book value of Company B$$s assets was equal to $$2,300,000$ at the date of acquisition. The fair value of the noncontrolling interest was equal to $$250,000$ at that date. The differential was assigned entirely to buildings and equipment, which had a $10-$year remaining useful life at the date of the acquisition. On December $31,2026,$ the trial balances of the two companies were as follows: $$ Company A Company B Item Debit Credit Debit Credit Cash $362,236,76517,744,484$ Accounts Receivable $15,000,0001,061,301$ Inventory $300,000,0009,750,000$ Land $1,200,000,0003,500,400$ Buildings & Equipment $400,000,00012,669,653$ Investment in Company B $8,448,2130$ Cost of Goods Sold $375,000,00025,000,000$ Depreciation Expense $26,666,667791,853$ Other Expenses $468,750,0007,500,000$ Dividends Declared $1,000,00050,000$ Accumulated Depreciation $13,333,3339,502,239$ Accounts Payable $7,500,000911,310$ Bonds Payable $7,500,0007,000,000$ Common Stock $500,000,0001,500,000$ Retained Earnings $1,619,093,54017,154,141$ Sales $1,000,055,00042,000,000$ Income from Subsidiary $09,619,77203,157,101,6453,157,101,64578,067,69178,067,690$ During $2024,$ Company B sold inventory costing $$4,000,000$ to Company A for $$5,000,000.$ Company A held all inventory purchased from Company B during $2024$ on December $31,2025.$ Also, during $2024,$ Company A sold goods costing $$600,000$ to Company B for $$700,000.$ Company B continued to hold $$100,000$ of its purchase from Company A on December $31,2024.$ All of the intercompany inventory on Company A and Company B$\text{'}$s books, respectively, was sold during $2026.$ On $12/31/2025,$ Company B sold a parcel of land to Company A for $$7,500,000.$ Company B purchased the land $12$ years ago for $$1,250,000.$ Also on $12/31/2025,$ Company B sold a warehouse to Company A for $$18,000,000.$ Company B acquired the warehouse $17$ years ago for $$12,000,000.$ The warehouse had a remaining useful life of $13$ years at the date of the intercompany transfer and is depreciated on a straight$-$line basis. Requirements: $1.$Prepare the differential table as of the date of acquisition and complete the amortization expense columns and give the differential balance as of $1/1/26.2.$Prepare all applicable $$pictures$,$ answering each question, related to each intercompany transaction $($tabs $3-4).3.$Prepare the $2026$ equity$-$method entries recorded on Company A$$s books related to its investment in Company B $4.$ Prepare all elimination entries needed to complete a consolidation worksheet as of December $31,2026.5.$ Prepare the consolidation worksheet as of December $31,2026.$